P.R.PARASURAM,CHENNAI vs. ACIT, CHENNAI

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ITA 283/CHNY/2016Status: DisposedITAT Chennai21 September 2017AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was not interested in conducting the case. Following a precedent, the Tribunal dismissed the appeal in limine.

What were the facts?

The assessee's appeal was filed against the order of the Commissioner of Income-tax (Appeals). The appeal was listed for hearing, but the assessee did not appear to pursue it.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘ C’ BENCH : CHENNAI

Before: SHRI CHANDRA POOJARI & Shri Duvvuru RL Reddy

आदेश / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER

1.

This appeal of the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-5, Chennai dated 06.01.2016 pertaining to assessment year 2008-09.

ITA No283./16 :- 2 -:

2.

When the appeal was taken up for hearing on 21.09.2017, nobody appeared on behalf of the assessee to pursue the appeal, despite the date of next hearing informed to both the parties on earlier hearing dated 19.07.2017. Therefore, we are of the opinion that the assessee is not interested in conducting the case, hence following the decision of the Delhi Bench of the Tribunal in the case of C.I.T. vs. Multiplan (India) Ltd.(38 ITD 320) (Del.), we hereby dismiss the appeal filed by the assessee in limine.

3.

In the result, the appeal of assessee is dismissed. Order pronounced in the open court after conclusion of hearing on 21st of September, 2017.

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